National Security (Excise) Regulations (Cth)

STATUTORY RULES.

1940. No..

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REGULATIONS UNDER THE NATIONAL SECURITY ACT 1939–1940.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the National Security Act 1939–1940.

Dated this twenty second day of November, 1940.

Governor-General.

By His Excellency’s Command,

for and on behalf the Minister of State for Defence Co-ordination.

 

National Security (Excise) Regulations.

Citation.

1. These Regulations may be cited as the National Security (Excise) Regulations.

Interpretation.

2. Expressions used in these Regulations shall have the same meanings as in the Excise Act 1901-1934.

Application of Excise Act and Excise Regulations.

3. Subject to these Regulations, the provisions of the Excise Act 1901-1934 and of the Excise Regulations 1925, as amended to the date of commencement of these Regulations, shall apply in relation to carbonic acid gas as if carbonic acid gas were excisable goods within the meaning of that Act.

Time for registration and obtaining licences.

4.—(1.) Section 15 of the Excise Act 1901-1934 shall not apply in relation to the manufacture of carbonic acid gas.

(2.) There shall be allowed two months from the commencement of these Regulations for compliance, in relation to the manufacture of carbonic acid gas, with the provisions of the Excise Act 1901-1934 relating to registration and licences, but, during that period, every unlicensed person who manufactures carbonic acid gas shall comply with that Act as if licensed and the premises on which he manufactures the carbonic acid gas shall be deemed a factory.

Drawback.

5. The provisions of regulation 76 of the Excise Regulations 1925, as amended to the date of commencement of these Regulations, shall apply in relation to carbonic acid gas.

 

*Notified in the Commonwealth Gazette on November, 1940.

 Statutory Rules 1925, No. 181. as amended by Statutory Rules 1926, No. 70; 1928, No. 131; 1929, Nos. 74, 92 and 97; 1930, No. 71; 1931, Nos. 25 and 43; 1932, Nos. 13, 51, 105 and 129; 1933. Nos. 37 and 108; 1934, Nos. 9, 65 and 76; 1936, Nos. 26, 56 and 59; 1939, Nos. 5, 39, 60, 121 and 169; and 1940, No. 17.

7194.—10/21.11.1940.—Price 3d.

 

Applications for licences.

6. Applications for licences to manufacture carbonic acid gas shall be in accordance with the form prescribed in Schedule VI. to the Act.

Drawings and particulars.

7. The drawings and particulars to accompany applications for licences shall be—

(a) the name and situation of the factory;

(b) a plan of the buildings, a description of the plant and sectional elevation drawings showing every apparatus and vessel, and the position and volume capacity of every vessel, used in the production or collection of carbonic acid gas, or both; and

(c) the estimated quantity in pounds weight of carbonic acid gas which the plant is capable of producing or collecting per month, or both.

Scale of fees.

8. The fee payable by a manufacturer for a licence shall be Five pounds per annum, and, in addition, the manufacturer shall pay, if called upon by the Collector to do so, for the services of an officer, the sum of Three shillings per hour or portion of an hour and the cost of the conveyance of the officer to and from the factory.

Security.

9. The sum in which security shall be given by the applicant for a licence shall be such as the Collector determines.

Requirements as to premises and plant.

10. The following requirements shall be complied with, to the satisfaction of the Collector, in relation to every factory licensed to manufacture carbonic acid gas:—

(a) The factory shall admit of proper supervision of operations by officers.

(b) There shall be installed in the factory one or more receiving tanks for the reception of the carbonic acid gas when produced, and all carbonic acid gas collected in the factory shall be first run into one or more of those tanks.

(c) Each receiving tank shall be fitted with fastenings so that it can be securely locked, and shall have fitted thereto, at each point of inlet and outlet, a measuring device approved by the Collector.

(d)A statement showing, in respect of each of the receiving tanks, its capacity in pounds weight of carbonic acid gas at Normal Temperature and Pressure shall be furnished to the Collector by the manufacturer.

(e) Each receiving tank shall have painted thereon in oil colours and in conspicuous letters the words “Carbonic acid gas receiving tank”, and, where more than one such tank is used, a distinctive number, in arithmetical progression commencing with 1, shall be similarly painted on each tank.

(f) Locks shall be fitted at such places in the plant as are required by the Collector. The locks shall be supplied by the Collector at the expense of the manufacturer.

(g)If required by the Collector, there shall be erected on the premises a carbonic acid gas warehouse for the purpose of storing carbonic acid gas taken from the receiving-tanks and packed into containers.

Removal from a factory.

11.—(1.) Carbonic acid gas may be removed from the factory in containers of such description and capacity as are approved by the Collector. The containers shall have painted on the collar thereof in oil colours a State number and a factory number to be allotted by the Collector, and in addition shall have embossed on the collar thereof a distinguishing serial number. Containers in which carbonic acid gas is delivered from a factory free of Excise duty shall also have painted thereon, after the serial number, the words “Excise Free”.

(2.) Subject to the approval of the Collector, carbonic acid gas may be removed from the factory by pipe line from the receiving tanks to an aeration plant or a plant for the manufacture of dry ice situated in premises adjacent to the factory. The pipe line shall be fitted with a measuring device, approved by the Collector, at the points of outlet from the receiving tanks.

Allowance for waste.

12.The Collector may make any allowance for waste he considers desirable in respect of carbonic acid gas produced or collected in a factory.

Manufacturers’ records.

13. Every manufacturer shall keep a book in accordance with a form approved by the Collector in which shall be entered daily—

(a) the quantity in pounds weight of carbonic acid gas produced or collected into the receiving tanks in the factory,

(b)the quantity in pounds weight of carbonic acid gas removed from the factory by pipe line to an aeration plant or to a plant for the manufacture of dry ice;

(c) the quantity in pounds weight of carbonic acid gas removed from the factory in containers to an approved place or for exportation, together with the serial numbers of the containers and particulars of the approved place or ship to which each container was removed; and

(d)the quantity in pounds weight of carbonic acid gas removed from the factory in containers for home consumption, together with the serial numbers of the containers and the name and address of the person to whom each container was delivered.

Monthly returns.

14.—(1.) Every manufacturer shall furnish to the Collector a monthly return showing in respect of the calendar month to which the return relates—

(a) the quantity in pounds weight of carbonic acid gas in stock in the factory at the commencement of the month;

(b)the quantity in pounds weight of carbonic acid gas produced or collected into the receiving tanks during the month;

(c) the quantity in pounds weight of carbonic acid gas removed from the factory by pipe line or in containers during the month and particulars of the place to which it was removed;

(d)the quantity of carbonic acid gas in stock in the factory on the last day of the month; and

(e) the amount of duty paid on carbonic acid gas during the month.

(2.) The return shall be verified by a declaration made by the manufacturer in accordance with Form 22a in the Schedule to the Excise Regulations 1925, as amended to the date of commencement of these Regulations, and shall be lodged with the Collector within seven days after the end of the month to which it relates.

Checking of stocks.

15. At any factory at which a supervising officer is not permanently stationed, the Collector shall cause stocks to be checked periodically.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.